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Guidance

Negligible value claims and Income Tax losses on disposal of shares (Self Assessment helpsheet HS286)

How to make a negligible value claim on disposal of shares you have subscribed for in qualifying trading companies.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

  3. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2023 has been added, and the version for tax year 2019 has been removed.

  5. A new version of the helpsheet has been added for the tax year 2022 to 2023.

  6. A new version of the helpsheet has been added for the tax year 2020 to 2021.

  7. A new version of the helpsheet has been added for the tax year 2019 to 2020.

  8. Self Assessment helpsheet HS286 for the 2018 to 2019 tax year has been added.

  9. The helpsheet has been been added for the tax year 2017 to 2018.

  10. Helpsheet 286 has been updated for 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. First published.

Documents

HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2026)

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HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2025)

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HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024)

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HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2023)

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Details

This guide explains how to make a negligible value claim if an asset you own has become worth next to nothing while you’ve owned it. It also explains how to claim allowable capital losses you’ve made on sales or disposals of certain shares against your Income Tax.

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